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So of course they are all located in blue states (or D.C.), perhaps because the Taxing Power is more likely to be exercised in those places. But none is west of the Mississippi? Surely there are comparable firms in California, and even Texas. All this illustrates is that law ranks high on the scale of professional provincialism.

Posted by: Bob | Jun 29, 2012 8:04:37 AM

Bob - these federal tax practices are overwhelmingly driven by federal income tax issues, not state, so I don't think the red/blue state divide has much to do with it.

A lot of what is considered top tier tax work is mergers and acquisitions or regulatory work (getting rulings and so forth from the IRS). The former is concentrated in New York, and the latter is concentrated in DC. And although all of these firms are based on the east coast or in Chicago, many of them have large offices west of the Mississippi.